Which of the following assets need to be tested for impairment every year?

I. intangible assets with indefinite useful lives

II. intangible assets not yet available for use

III. intangible assets accounted for under the revaluation method.

IV. goodwill acquired in a business combination

a.

II, III and IV only

b.

I, III and IV only

c.

I, II and IV only

d.

I, II and III only